On May 13, 2015, the board of directors of SunBlush Technologies, declared a 5% stock dividend on its 70 million common shares, to be distributed on June 1, 2015. The post-dividend market price of SunBlush Technologies common shares was $10 on May 13, 2015. Prepare the journal entry to record the stock dividend on June 1, 2015. Please make sure all dollar amounts are in millions and rounded to 2 decimal places. Enter an appropriate description, and enter the date in the format dd/mmm (i.e., 15/Jan).